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什么是会计,怎样给会计定义?20世纪以来,这个问题不仅依旧是研究中的一大难点,而且已经成为对重要会计理论问题深入研究及社会对现代会计作出公正评价的一个障碍。
What is Accounting and How to Define Accounting? Since the 20th century, this problem is not only still a major difficulty in the research, but also has become an obstacle to conducting in-depth research on important accounting theory issues and making a fair social evaluation of modern accounting.